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Milar Corporation makes a product with the following standa Standard Price or Direct materials Direct labor Variable overhead 5 .50 per pound $20.00 per hour $9.00 er hour In January the company produced 3 310 units ung 13.240 pounds of the direct latest and 2.768 direct labor-hours. During the month the company purchased 14.000 pounds of the direct material at a cost $35.100. The actual direct labor cost was $54.960 and the actual vanable overhead cost was $23.860 The company appearable overhead on the basis of director hours. The direct matenals purchase and computed when the materials are purchased The labor rate variance for January is Multiple Choice $2009